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Customs··12 min read

Did Mexico Raise the Duty on Your HS Code in 2026?

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Short answer: Possibly. A decree published December 29, 2025 (in force January 1, 2026) set new duty rates for 1,463 Mexican tariff lines by our count, and one published April 23, 2026 did so for 185 more. They hit goods that claim no trade agreement preference. Check your 8-digit Mexican tariff line, not just the 6-digit HS code.

Information checked on October 26, 2026. This guide is for orientation; it is not legal or tax advice.

Your Mexican buyer says landed cost went up, or you are quoting a new customer and wonder whether duty will kill the deal. Either way: did Mexico raise the duty on your product in 2026? Here is how to check, and what can and cannot lower the rate.

The two 2026 decrees at a glance

Both decrees change the general rate in Mexico's tariff schedule (the Tarifa of the LIGIE, often called the TIGIE). Neither names a country. The new rates fall on goods that do not claim a trade agreement preference, which in practice hits imports from countries without an agreement with Mexico, such as China.

First decreeSecond decree
Published in the Official Gazette (DOF)December 29, 2025April 23, 2026 (evening edition)
In forceJanuary 1, 2026 (first transitory article)April 24, 2026 (the day after publication)
Issued byCongress (amendment to the law)The President, under Article 131 of the Constitution
Tariff lines1,463 (our count; the decree states no total)185 (stated in the decree)
Rates set5% to 50%, plus two lines left duty-free5% to 35%
Most common new rates (our count)25% (669 lines) and 35% (612 lines)35% (124 lines) and 25% (40 lines)
Other effectsA transitory article lets the Ministry of Economy create specific mechanisms for imports from non-agreement countriesArticle 2 also amends Article 5 of the PROSEC decree
Official change fileSNICE, "Modificaciones a la TIGIE 2025" (December)SNICE, "Modificaciones a la TIGIE 2026" (April)

The December decree lists its lines without stating a total. The 1,463 figure comes from our own count of the list in the DOF text, cross-checked against the Ministry of Economy's Excel file; Russell Bedford Mexico reports the same number. The 185 figure is stated in the April decree itself and matches the official Excel file.

According to SNICE, a further decree published in the DOF on October 13, 2026 temporarily changed the duty on a single line, 9803.00.01, to promote automotive projects, for five years. That line is not in either decree.

Why a 6-digit HS code is not enough

The Harmonized System is shared worldwide only up to six digits. Mexico sets its duty at eight. Under Complementary Rule 2 of the LIGIE, a Mexican tariff line (fracción arancelaria) has an 8-digit code, and it is the fracción that "defines the goods and the applicable rate". Complementary Rule 10 then adds a 2-digit commercial identification number (NICO) after the fracción, so the full classification on the customs declaration has ten digits.

Two products that share your 6-digit subheading can sit in different Mexican fracciones with different rates, and your US HTS or EU CN digits are not Mexico's.

The classification is decided in Mexico by the licensed customs broker who files the pedimento (the import declaration). Article 54 of the Customs Law, as amended in November 2025, makes the broker responsible for the correct classification and NICO, so expect detailed product questions.

How to check your tariff line

  1. Get the 8-digit fracción from your buyer. It is on any recent pedimento for the same product. If the product is new to Mexico, ask the buyer's broker to classify it before you quote.
  2. Look it up in our tool. ¿Subió mi fracción? (in Spanish; there is no English version yet) takes an 8-digit fracción, ignores a NICO if you add one, and tells you whether the line is in the December 2025 decree. If it is, it shows the rate before (the 2025 tariff) and the rate from January 1, 2026, and warns you if the tariff in force on October 14, 2026 shows a different rate. Sources were read on October 15, 2026.
  3. Check the April list separately. The tool does not cover the April 2026 decree. Search for your fracción in the SNICE Excel file "Modificaciones a la TIGIE 2026".
  4. Compare with what was actually paid. Being on a list does not always mean a higher bill. In our tool's data, 1,073 of the 1,463 lines went up, 389 kept the same rate and one went down. Most of the unchanged ones already paid that rate under temporary 2024 decrees that were due to expire on April 23, 2026.
  5. Ask the broker which date fixes the rate for your shipment. EY noted that the December decree had no general transition rules.

The tool does not cover other 2026 decrees, antidumping duties, VAT, the customs processing fee or non-tariff requirements such as permits.

Origin decides, not the port you ship from

Whether a preferential rate can apply depends on the country where the goods were made, not the country they ship from. Under Articles 9 and 10 of Mexico's Foreign Trade Law (Ley de Comercio Exterior), origin is determined by rules based on a change in tariff classification, national or regional content, or a specific production process. Simply storing, relabeling or reloading goods in a third country does not meet any of these criteria. Under Article 11, the importer must prove origin when origin rules apply.

A product made in China and shipped from a warehouse in Texas is still Chinese for Mexican customs. Buying from a US distributor does not make it eligible for the United States-Mexico-Canada Agreement (USMCA); only goods that meet its rules of origin qualify.

What can legitimately lower the duty

None of these routes is automatic, all have conditions, and your buyer and its broker decide whether any applies.

  • A trade agreement preference. Goods that originate in an agreement partner and meet the agreement's requirements keep their preferential treatment, as the April decree states and as EY notes for the December decree. The importer needs valid proof of origin and must claim the preference on the pedimento, as EY points out. Under USMCA Article 5.2, the claim rests on a certification of origin completed by the exporter, producer or importer.
  • PROSEC. Sector promotion programs let registered Mexican producers import certain inputs at a preferential duty, but only to make the specific products listed for their sector, according to the Ministry of Economy. It does not help a reseller.
  • Rule 8 (Regla Octava). With prior authorization from the Ministry of Economy, a company holding a manufacturer registration can import parts and components under special tariff lines, and only to manufacture or assemble goods in Mexico (Complementary Rule 8 of the LIGIE).
  • IMMEX. This program lets manufacturers and exporters import goods temporarily and defer duty, VAT and, where applicable, antidumping duties, according to the Ministry of Economy. Deferring is not exempting: under Article 63-A of the Customs Law, duty may become payable under trade agreement rules, and EY flags exports to the USMCA region and changes to definitive import as cases where it can.

Not an option: changing the tariff line without a technical basis, or declaring an origin you cannot prove.

Worked example: what a rate increase does to the bill

This example is hypothetical, not a client and not a real tariff line. Assumptions: a definitive import with a customs value of USD 50,000, an assumed exchange rate of MXN 18.00, and a line whose duty (IGI) goes from 15% to 35%. The customs processing fee (DTA) is 8 per thousand of the customs value, with a fixed minimum of MXN 461.61 under Article 49 of the Federal Duties Law. VAT is 16% on the customs value plus the duty and the other import contributions (VAT Law, Article 27).

Line (MXN)Before (IGI 15%)After (IGI 35%)
Customs value (50,000 × 18.00)900,000.00900,000.00
IGI135,000.00315,000.00
DTA (900,000 × 0.008)7,200.007,200.00
VAT base (value + IGI + DTA)1,042,200.001,222,200.00
VAT (16%)166,752.00195,552.00
Total paid with the pedimento308,952.00517,752.00

The difference is MXN 208,800 per shipment, or USD 11,600 at the assumed exchange rate: MXN 180,000 of duty and MXN 28,800 of extra VAT, because VAT is charged on top of the duty. The DTA does not move; it depends on the value, not the rate. On a small shipment of USD 2,000, 8 per thousand would be MXN 288, so the MXN 461.61 minimum applies.

Prevalidation, broker fees, freight and port charges are not included. To model your own numbers, use the landed cost calculator; for what brokers charge and why, see Mexico customs broker fees.

What to ask your Mexican importer before you quote

Put these questions in writing before you send a price:

  • Who is the importer of record, and is it active in the importers' registry? See importer of record in Mexico.
  • What is the 8-digit fracción and NICO of each product, and who classified it?
  • Is the line in either 2026 decree, and what rate appears on their last pedimento?
  • What is the country of origin of each product, and will a preference be claimed? If so, what proof of origin do they need from you?
  • Is there an antidumping duty for that product and origin?
  • Will they import under PROSEC, Rule 8 or IMMEX, and do their registrations cover this product?
  • Who carries the duty if you quote delivered prices? Read can you ship DDP to Mexico first.

For product cases, see importing toys from China to Mexico and importing electronics from China by container; for the full sequence, how to ship to Mexico.

How Kold Gold helps

Kold Gold is a Mexican digital freight forwarder. Before we quote, we ask about the origin and the tariff line so the estimate reflects the duty our partner licensed customs broker expects to apply. Clearance is handled by that partner broker; we do not hold a customs license of our own, we do not register importers in the importers' registry (the importer applies; we confirm its status before shipping) and we do not promise a rate. We work with partner carriers to coordinate ocean, air and ground freight into Mexico, with approximate transit times and cargo insurance available. See customs brokerage.

Ready to move cargo? Request a freight quote (the form is in Spanish). WhatsApp: +1 (619) 359-6567. Mexico: +52 55 8897 4255. Email: direccion@kold.gold.

Frequently asked questions

Did Mexico raise tariffs on all Chinese goods in 2026?

No. The two decrees set the general rate on specific tariff lines: 1,463 by our count from January 1, 2026 and 185 from April 24, 2026. They name no country; Chinese goods pay those rates because China has no trade agreement with Mexico. Lines outside those lists were not changed by these decrees.

Can I use my 6-digit HS code to check the new rate?

Not reliably. Mexico sets duty at the 8-digit tariff line (fracción), and several fracciones can share one 6-digit subheading with different rates. Ask your importer for the fracción on a recent pedimento.

Does shipping through the United States avoid the higher duty?

No. Whether a lower preferential rate can apply depends on where the goods were made, not where they shipped from. Goods made in China and shipped from a US warehouse are still Chinese for Mexican customs and do not qualify for USMCA treatment.

Do the new rates apply to goods with a certificate of origin?

Generally not, if the goods truly originate in a country with a trade agreement with Mexico and the importer claims the preference with valid proof of origin. Without that proof, the goods pay the general rate, including the 2026 increases.

Does the Kold Gold tool cover both decrees?

No. The ¿Subió mi fracción? tool covers the December 29, 2025 decree only, using sources read on October 15, 2026. For the April 23, 2026 decree, check the SNICE Excel file and confirm the rate with the customs broker handling the clearance.

Sources

Official sources first. All consulted on October 26, 2026.

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